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Reply from Dr. Suyanto Suyanto
2024.11.05 15:50:36
Thank you for the question Mr. Agus Ferianto
Answer: Tax minimization plays a role in Transfer Pricing in research (Yulianti &
Rachmawati, 2019) states that tax minimization has succeeded in moderating between
tunnelling incentives and debt convenants on transfer pricing, while in other studies
there is an inconsistency in results. Where (Handayani, 2024)- (Pranatio & Sutrisno,
2024)- and (Handayani, 2021) stated in his research that tax minimization has no effect
on transfer pricing. While the research (Makhmudah & Djohar, 2023)- (Mardiana &
Badjuri, 2023)- (Salsabila et al., 2023)- (Nuradila & Wibowo, 2018)- (D. K. Devi &
Suryarini, 2020)- and (Marfuah et al., 2021) show that tax minimization has an effect
on transfer pricing. Companies do transfer pricing for two reasons. The first reason is to
maximize corporate profits without reducing taxes. While the second reason is to reduce
the tax burden by directing the income or profits of subsidiaries to the parent company
and affiliates. Therefore, the purpose of this study is to test tax minimization in
moderating between tax havens, tunneling incentives on transfer pricing.
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